{"id":3482,"date":"2022-05-10T16:12:19","date_gmt":"2022-05-10T19:12:19","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3482"},"modified":"2022-05-10T16:13:53","modified_gmt":"2022-05-10T19:13:53","slug":"decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/","title":{"rendered":"Decis\u00e3o afasta contribui\u00e7\u00e3o devida ao FUNRURAL de empresa que j\u00e1 \u00e9 contribuinte da COFINS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3482\" class=\"elementor elementor-3482\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5448308 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5448308\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aa92b83\" data-id=\"aa92b83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02fb396 elementor-widget elementor-widget-text-editor\" data-id=\"02fb396\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">O Tribunal Regional Federal da 4\u00aa Regi\u00e3o afastou a cobran\u00e7a devida ao FUNRURAL de uma empresa agr\u00edcola que j\u00e1 era contribuinte da COFINS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c90b8e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c90b8e5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5d1d170\" data-id=\"5d1d170\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3b5867 elementor-widget elementor-widget-image\" data-id=\"a3b5867\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"310\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/d57c0cb803d12e240b55f30222c6b0c6.jpg\" class=\"attachment-large size-large wp-image-3485\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/d57c0cb803d12e240b55f30222c6b0c6.jpg 600w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/d57c0cb803d12e240b55f30222c6b0c6-300x155.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-de02335\" data-id=\"de02335\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e154b82 elementor-widget elementor-widget-text-editor\" data-id=\"e154b82\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><span>Isto, pois, ambas as contribui\u00e7\u00f5es incidem sobre a receita bruta da venda da produ\u00e7\u00e3o, e, por serem recolhidas por conta do mesmo fato gerador, configuraria uma bitributa\u00e7\u00e3o, tornando-se inconstitucional.<\/span><\/p><p style=\"text-align: justify;\">A mat\u00e9ria, inclusive, possui repercuss\u00e3o geral registrada sob o tema de n. 651, do Supremo Tribunal Federal, e aguarda o julgamento definitivo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c60a9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c60a9d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9a25f9\" data-id=\"e9a25f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65b5216 elementor-widget elementor-widget-text-editor\" data-id=\"65b5216\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">No TRF da 4\u00aa Regi\u00e3o, j\u00e1 \u00e9 pac\u00edfico o entendimento favor\u00e1vel aos contribuintes, tendo em vista que a discuss\u00e3o j\u00e1 foi julgada atrav\u00e9s do Incidente de Argui\u00e7\u00e3o de Inconstitucionalidade n. 199971000212805, onde restou definido que &#8220;<em>o produtor rural pessoa jur\u00eddica \u00e9 equiparado a empresa, assim como a receita bruta da comercializa\u00e7\u00e3o da produ\u00e7\u00e3o rural \u00e9 equiparada a faturamento, sobre o qual j\u00e1 incide a COFINS (art. 195, I, b), esgotando a possibilidade constitucional de institui\u00e7\u00e3o de contribui\u00e7\u00e3o, atrav\u00e9s de lei ordin\u00e1ria, sobre a mesma base de c\u00e1lculo.<\/em>&#8220;.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d335f80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d335f80\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffc2f09\" data-id=\"ffc2f09\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4941953 elementor-widget elementor-widget-text-editor\" data-id=\"4941953\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Sua empresa recolhe as contribui\u00e7\u00f5es ao FUNRURAL e \u00e0 COFINS simultaneamente? Entre em contato com nossos especialistas e saiba mais sobre a discuss\u00e3o.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>O Tribunal Regional Federal da 4\u00aa Regi\u00e3o afastou a cobran\u00e7a devida ao FUNRURAL de uma empresa agr\u00edcola que j\u00e1 era contribuinte da COFINS. Isto, pois, ambas as contribui\u00e7\u00f5es incidem sobre a receita bruta da venda da produ\u00e7\u00e3o, e, por serem recolhidas por conta do mesmo fato gerador, configuraria uma bitributa\u00e7\u00e3o, tornando-se inconstitucional. A mat\u00e9ria, inclusive, possui repercuss\u00e3o geral registrada sob o tema de n. 651, do Supremo Tribunal Federal, e aguarda o julgamento definitivo. No TRF da 4\u00aa Regi\u00e3o, j\u00e1 \u00e9 pac\u00edfico o entendimento favor\u00e1vel aos contribuintes, tendo em vista que a discuss\u00e3o j\u00e1 foi julgada atrav\u00e9s do Incidente de Argui\u00e7\u00e3o de Inconstitucionalidade n. 199971000212805, onde restou definido que &#8220;o produtor rural pessoa jur\u00eddica \u00e9 equiparado a empresa,&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decis\u00e3o afasta contribui\u00e7\u00e3o devida ao FUNRURAL de empresa que j\u00e1 \u00e9 contribuinte da COFINS - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decis\u00e3o afasta contribui\u00e7\u00e3o devida ao FUNRURAL de empresa que j\u00e1 \u00e9 contribuinte da COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Tribunal Regional Federal da 4\u00aa Regi\u00e3o afastou a cobran\u00e7a devida ao FUNRURAL de uma empresa agr\u00edcola que j\u00e1 era contribuinte da COFINS. Isto, pois, ambas as contribui\u00e7\u00f5es incidem sobre a receita bruta da venda da produ\u00e7\u00e3o, e, por serem recolhidas por conta do mesmo fato gerador, configuraria uma bitributa\u00e7\u00e3o, tornando-se inconstitucional. A mat\u00e9ria, inclusive, possui repercuss\u00e3o geral registrada sob o tema de n. 651, do Supremo Tribunal Federal, e aguarda o julgamento definitivo. No TRF da 4\u00aa Regi\u00e3o, j\u00e1 \u00e9 pac\u00edfico o entendimento favor\u00e1vel aos contribuintes, tendo em vista que a discuss\u00e3o j\u00e1 foi julgada atrav\u00e9s do Incidente de Argui\u00e7\u00e3o de Inconstitucionalidade n. 199971000212805, onde restou definido que &#8220;o produtor rural pessoa jur\u00eddica \u00e9 equiparado a empresa,&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-10T19:12:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-10T19:13:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/FUNRURAL.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"Decis\u00e3o afasta contribui\u00e7\u00e3o devida ao FUNRURAL de empresa que j\u00e1 \u00e9 contribuinte da COFINS\",\"datePublished\":\"2022-05-10T19:12:19+00:00\",\"dateModified\":\"2022-05-10T19:13:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/\"},\"wordCount\":214,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/FUNRURAL.jpg\",\"articleSection\":[\"Jur\u00eddico\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/10\/decisao-afasta-contribuicao-devida-ao-funrural-de-empresa-que-ja-e-contribuinte-da-cofins\/\",\"name\":\"Decis\u00e3o afasta contribui\u00e7\u00e3o devida ao FUNRURAL de empresa que j\u00e1 \u00e9 contribuinte da COFINS - 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Isto, pois, ambas as contribui\u00e7\u00f5es incidem sobre a receita bruta da venda da produ\u00e7\u00e3o, e, por serem recolhidas por conta do mesmo fato gerador, configuraria uma bitributa\u00e7\u00e3o, tornando-se inconstitucional. A mat\u00e9ria, inclusive, possui repercuss\u00e3o geral registrada sob o tema de n. 651, do Supremo Tribunal Federal, e aguarda o julgamento definitivo. 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